刍议“公司社会责任”之权利品质  

On the Right Nature of "Corporate Social Responsibility"

作　　者：田保军[1] 孙学亮[1] 

机构地区：[1]天津商业大学法学院,天津300134

出　　处：《哈尔滨师范大学社会科学学报》2011年第1期43-49,共7页Journal of Social Science of Harbin Normal University

基　　金：天津市哲学社会科学规划课题"民营企业治理结构研究"(项目批准号:TJFHO7028)的中期成果

摘　　要：有关"公司社会责任"的争议由来已久,国内外学者迄今对其含义、性质仍未能形成比较一致的看法,但从不同学者的定义可看出其基本上都涵摄了这样一个基本理念与内核,即对企业所有者权利的限制和对企业其他利益相关者权益的强调。从性质而言,"道德义务说"、"法律义务说"或"道德义务与法律义务统一体说"都难以自圆其说。公司社会责任的内容其实体现着非常明显的权利品质,它属于"法律权利",可称为"利他权",属于公司或董事的"自由裁量权"。The scholars all over the world have not being agreeted on its meaning,nature.However,it can be seen a basic concepts from the definition of different scholars,Namely,restrictions on the rights of business owners and emphasis on business interests of other stakeholders.It is difficult to justify that＂moral obligation ＂,＂legal obligation ＂or＂unity of moral obligation and legal obligations ＂on its nature.The content of corporate social responsibility clearly show the nature of the ＂legal rights＂,and it could be called ＂ Altruism of the right＂,belonging to＂discretion＂ of the company or the directors.

关 键 词：公司社会责任 道德义务 法律义务 法律权利 自由裁量权 利他权 

分 类 号：D920.0[政治法律—法学]